Preview

Management Sciences

Advanced search

Platform-Based Solutions for the Digital Integration of Economic Entities’ Data

https://doi.org/10.26794/2304-022X-2026-16-2-98-109

Abstract

This article is devoted to developing conceptual approaches to selecting a prototype for an integrated platform of the Unified Digital Data System of Economic Entities in Russia (UDDS EE). The object of the study is the system of digital services and platforms that serves as the technological foundation of the «Government as a Platform» governance concept. The study aims to substantiate the procedure for the formation and operation of an integrated UDDS EE platform designed to enhance the efficiency of public administration within the framework of interagency cooperation. The research results include the substantiation of the architecture and the fundamental principles underlying the formation and use of the UDDS EE based on the interaction of three platform components. Through comparative analysis of technological and platform solutions, as well as an examination of international experience and domestic practices in integrating economic entities’ data, the study demonstrates the feasibility of adopting an «integration-based scenario» for developing the platform of the Unified Digital Data System of Russian organizations. It further justifies a three-component platform model aimed at establishing a state-level infrastructure with rigorous information quality control mechanisms. The article proposes directions for transforming interagency cooperation, identifies potential areas of application, and discusses the challenges and barriers that may arise during the implementation of the proposed platform model for the Unified Digital Data System of Russian organizations. The expected benefits and effects of its deployment are also outlined. The findings may be of interest to public authorities, professional communities, investors, and other stakeholders involved in economic and business activities.

About the Authors

R. P. Bulyga
Financial University under the Government of the Russian Federation
Russian Federation

Roman P. Bulyga – Dr. Sci. (Econ.), Prof., Head of the Department of Audit and Corporate Reporting, Chief Researcher of the Scientific and Educational Center for Continuous Education and Financial Consulting, of the Faculty of Taxes, Audit and Business Analysis

Moscow



I. V. Safonova
Financial University under the Government of the Russian Federation
Russian Federation

Irina V. Safonova – Cand. Sci. (Econ.), Assoc. Prof., Prof. of the Department of Audit and Corporate Reporting, Leading Researcher at the Scientific and Educational Center for Continuous Education and Financial Consulting, of the Faculty of Taxes, Audit and Business Analysis

Moscow



References

1. Babkin A. V., Mikhailov P. A. Digital platforms in economy: Concept, essence, classification. Vestnik Akademii znanii = Bulletin of the Academy of Knowledge. 2023;(1):25-36. (In Russ.).

2. Dzhapparova N. L. Digital platforms: Essence and role in digital transformation. Tendentsii razvitiya nauki i obrazovaniya. 2021;(80-1):64-66. (In Russ.). DOI: 10.18411/trnio-12-2021-17

3. Zhevnyak O. V. Digital platforms as a type of economic market relations and the reflection of this aspect in the legal regime of digital platforms. Yuridicheskie issledovaniya = Legal Research. 2023;(8):96-127. (In Russ.). DOI: 10.25136/2409-7136.2023.8.43646

4. Slavin B. B. Priority areas for the digital technologies development in the implementation of the Data Economy project. Innovatsii i investitsii = Innovation & Investment. 2025;(7):242-245. (In Russ.).

5. Shklyaruk M. S., ed. The state as a platform: People and technology. Moscow: RANEPA; 2019. 111 p. URL: https://files.data-economy.ru/Docs/GovPlatform2019.pdf (In Russ.).

6. Abdrakhmanova G. I., Gokhberg L. M., Dem’yanov A.V., et al. Platform economy in Russia: Development potential. Analytical report. Moscow: HSE Publ.; 2023. 72 p. URL: https://issek.hse.ru/mirror/pubs/share/832628936.pdf (In Russ.).

7. Rozhnova O. V., Safonova I. V. Digital company profile as a new concept for modern corporate reporting. Biznes. Obrazovanie. Pravo = Business. Education. Law. 2024;(2):101-106. (In Russ.). DOI: 10.25683/VOLBI.2024.67.964

8. Safonova I. V. Conceptual model of digital corporate reporting. Uchet. Analiz. Audit = Accounting. Analysis. Auditing. 2025;12(1):27-45. (In Russ.). DOI: 10.26794/2408-9303-2025-12-1-27-45

9. Bulyga R. P., Safonova I. V. Digital solutions in accounting and corporate reporting: Trends and AI opportunities. Ekonomika. Nalogi. Pravo = Economics, Taxes & Law. 2026;19(2):40-52. (In Russ.). DOI: 10.26794/1999-849X-2026-19-2-40-52

10. Bulyga R. P., Safonova I. V. XBRL as a digital reporting format for economic entities: International experience and Russian practice abstract. Uchet. Analiz. Audit = Accounting. Analysis. Auditing. 2020;7(3):6-17. (In Russ.). DOI: 10.26794/2408-9303-2020-7-3-6-17

11. Bulyga R. P., Safonova I. V., Slavin B. В. The concept of an integrated platform of a single digital data system of strategic and system-forming organizations in the form of a digital profile. Auditor. 2025;11(8):18-30. (In Russ.). DOI: 10.12737/1998-0701-2025-11-8-18-30

12. Mishustin M. V. Factors of growth of tax revenues: A macroeconomic approach. Ekonomicheskaya politika = Economic Policy. 2016;11(5):8-27. (In Russ.). DOI: 10.18288/1994-5124-2016-5-01

13. Surianarayanan C., Ganapathy G., Pethuru R. Essentials of microservices architecture: Paradigms, applications, and techniques. Boca Raton, FL: Taylor & Francis; 2019. 294 p.

14. Lane K., Asthana A. The API-first transformation. San Francisco, CA: Postman, Inc.; 2022. 262 p.

15. Mayer-Schönberger V., Cukier K. Big Data: A revolution that will transform how we live, work, and think. New York, NY: Houghton Mifflin Harcourt; 2013. 242 p.


Review

For citations:


Bulyga R.P., Safonova I.V. Platform-Based Solutions for the Digital Integration of Economic Entities’ Data. Management Sciences. 2026;16(2):98-109. (In Russ.) https://doi.org/10.26794/2304-022X-2026-16-2-98-109

Views: 44

JATS XML


Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 License.


ISSN 2304-022X (Print)
ISSN 2618-9941 (Online)